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IJSTR >> Volume 9 - Issue 1, January 2020 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



Analysis Of The Effect Of Public Accounting Firms Reputation On Audit Quality

[Full Text]

 

AUTHOR(S)

Agung Dinarjito

 

KEYWORDS

audit reputation, audit quality, going concern opinion, public accountant, public accounting firm

 

ABSTRACT

The use of public accounting firms (KAP) that are not from Big Four members is often perceived that the audit quality is doubtful or there is even an indication that auditee's management has engineered financial statements. This perception made KAP members of the Big Four control the audit services market in most countries in the world. However, the reality is that the Big Four members have also failed several times in conducting audits. This is what the author wants to examine, which is to see whether the reputation of the KAP influences the quality of the audit conducted. This research is a quantitative study using logistic regression. The results of the study were that KAPs with a strong reputation did not provide superior quality audits compared to KAPs with a weaker reputation.

 

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